RTC Supply Co. produces cleaning equipment for professional cleaners. At the start of the year, RTC estimated variable overhead costs to be $13 per unit and total fixed overhead costs at $300,000 based on a volume of 60,000 units. The detail for the overhead estimates follows: Variable Overhead Budget @ 60,000 units Actual Costs Indirect materials $ 480,000 $ 469,500 Utilities 120,000 93,000 Maintenance 180,000 224,000 Total variable overhead 780,000 786,500 Fixed Overhead Supervisor salaries 125,000 127,000 Depreciation 150,000 145,000 Other fixed overhead 25,000 26,000 Total fixed overhead 300,000 298,000 Total overhead costs $1,080,000 $1,084,500 Actual production for the year totaled 62,000 units. How much is the variable overhead flexible budget variance? A. $4,500 unfavorable B. $10,000 favorable C. $21,500 favorable D. $19,500 favorable